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<br /> <br /> PPR 01 196 12=0WM N R 03 P. 14/17 <br /> <br /> F:\MS\COX\COX.06l <br /> <br /> 13 <br /> 1 (A) any levy, fee, or charge imposed under <br /> <br /> 2 governmental authority by any governmental <br /> <br /> 3 entity; and <br /> 4 (B) the imposition on the seller of an obli- <br /> <br /> 5 gation to collect and remit to a governmental <br /> <br /> 6 entity any such levy, fee, or charge imposed on <br /> 7 the buyer by a governmental entity. <br /> <br /> 8 (8) BIT TA%.-The term "bit tax" means any <br /> <br /> 9 transactional tax imposed on or measured by the <br /> <br /> IO amount of digital information transmitted electroni- <br /> 11 tally, or any transactional tax imposed on or meas- <br /> <br /> 12 ured aecording to any of the technological or operat- <br /> <br /> 13 ing charaeteristies of the Internet. <br /> 14 (9) BANDWIDTH T.Sx.-The term "bandwidth <br /> <br /> 15 tax" means any transactional tax imposed on or <br /> <br /> 16 measured by the physical eapaeity of an available <br /> 17 signal to transmit digital information electronically. <br /> <br /> 18 (10) MULTIPLE TAX.-The term "multiple tax" <br /> <br /> 19 means any tax that is imposed by one State or polit- <br /> <br /> 20 ieal subdivision thereof on the same or essentially <br /> 21 the same electronic commerce that is also taxed by <br /> <br /> 22 any other State or political subdivision tbereof <br /> <br /> 23 whether or not at the same rate or on the sane <br /> 24 basis, and includes any tax that does not ensure that <br /> <br /> 25 the cost incurred in using telecommunications serv- <br />